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    <title>2024 (7) TMI 425 - APPELLATE TRIBUNAL UNDER SAFEMA ; AT NEW DELHI</title>
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    <description>A belated revisional challenge seeking remand and fresh adjudication was rejected where the company had not been issued a show cause notice or impleaded, and the alleged contraventions were treated as having been committed by the noticees in their individual capacity. The tribunal found no basis to reopen the matter against the company, especially since the seized currency had already been confiscated and the revision was brought long after the adjudication order. The request for interference was therefore procedurally unsustainable and meritless, and the impugned adjudication was left undisturbed.</description>
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      <title>2024 (7) TMI 425 - APPELLATE TRIBUNAL UNDER SAFEMA ; AT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=755205</link>
      <description>A belated revisional challenge seeking remand and fresh adjudication was rejected where the company had not been issued a show cause notice or impleaded, and the alleged contraventions were treated as having been committed by the noticees in their individual capacity. The tribunal found no basis to reopen the matter against the company, especially since the seized currency had already been confiscated and the revision was brought long after the adjudication order. The request for interference was therefore procedurally unsustainable and meritless, and the impugned adjudication was left undisturbed.</description>
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